The PAN number is unique to each cardholders and help to identify the income tax payer. It is required for individuals, partnership, companies. It also serves as an identity proof number of purposes. Any corporate body doing business in India https://panseva.com/procedure_applying_pancard whether it is registered in India or abroad. It is also required for anybody who is involved in generating money out of India whether the company is registered, or has permanent establishment, or an office in India.